国家四部委《关于优先发展城市公共交通若干经济政策的意见》要求:“要建立规范的成本费用评价制度和政策性亏损评估和补贴制度。要按照国办发[2005]46号文件的精神,对城市公共交通企业实行严格、规范的成本费用审计与评价制度。定期对城市公共交通企业的成本和费用进行年度审计与评价,在审核确定城市公共交通定价成本的前提 The opinions of the four national ministries and commissions on a number of economic policies that give priority to the development of urban public transport require: ”To establish a standardized cost-cost evaluation system and a policy assessment and subsidy system for loss-making in accordance with the spirit of the document No. 46 [2005] of the State Council , The city public transport companies to implement strict and standardized system of cost audit and evaluation of the cost of regular urban public transport companies and the annual audit and evaluation of costs in the audit to determine the prerequisite of urban public transport pricing costs